Judgement

As per GST AAR, Hotels Qualify as Industrial Consumers. The packages do not have the label "Not for Retail Sale", so the supplies are not exempt from GST.

Hotels Qualify as Industrial Consumers, GST Applicable on Institutional Sales Without 'Not for Retail Sale' Label: TN-AAR

AAR Tamil Nadu stated that GST applies to the developer's sale of flats under a Joint Development Agreement.

AAR: UDS Sale Deed by Landowner Does Not Qualify as 'Sale of Land'; GST Applies

Notifications

As per the notification issued by the CBDT, the District Legal Service Authority in Haryana is exempted.

CBDT: District Legal Service Authority in Haryana Get Income Tax Exemption

CBDT grants retrospective income tax exemption to Baddi Barotiwala Nalagarh Development Authority under Section 10(46) for assessment years 2014-2019.

CBDT Grants Retrospective Tax Exemption to Baddi Barotiwala Nalagarh Development Authority

Articles

The UDIN (Unique Document Identification Number) Directorate is about to implement significant changes to enforce better adherence and transparency in professional reporting.

Upcoming UDIN System Changes: 60 Audit Limit and Auditor Disclosure

Tribunal sets aside Section 270A penalty; holds leave encashment claim made in good faith with full disclosures.

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Hotels Qualify as Industrial Consumers, GST Applicable on Institutional Sales Without 'Not for Retail Sale' Label: TN-AAR

AAR: UDS Sale Deed by Landowner Does Not Qualify as 'Sale of Land'; GST Applies

CBDT: District Legal Service Authority in Haryana Get Income Tax Exemption

CBDT Grants Retrospective Tax Exemption to Baddi Barotiwala Nalagarh Development Authority

Upcoming UDIN System Changes: 60 Audit Limit and Auditor Disclosure

ITAT Quashes Penalty Under Section 270A on Leave Encashment Claim